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Research On The Impact On Enterprise Performance Of The Listed Companies On GEM

Posted on:2016-10-18Degree:MasterType:Thesis
Country:ChinaCandidate:P WangFull Text:PDF
GTID:2309330479950447Subject:Accounting
Abstract/Summary:PDF Full Text Request
More and more enterprises realized the importance of intellectual capital on business performance, how to measure and manage the intelligence capital have been the enterprise’s problems. This paper selects the gem listed companies as a sample, using the impact value-added coefficient method to measure enterprise intellectual capital and study the impact of intellectual capital on business performance, in order to enrich the theory on the impact of intellectual capital on business performance and to provide Suggestions and countermeasures of intellectual capital management and utilization for the gem listed company of our country.First of all, this paper reviews the related literature on the impact of intellectual capital on business performance, on the basis of this puts forward the research purpose of this article and research innovation, and to define the related concepts and theoretical basis of this paper.Secondly, this paper analyzes the present situation of the gem listed companies, and discuss the status of invested intellectual capital and corporate performance present situation.the intellectual capital of the gem listed companies including human capital and structure capital in the 2011-2013 have a tendency to increase year by year, the business performance in the 2011-2013 at a higher level, but less stable, lay the foundation for the following empirical analysis.Again, respectively, using descriptive statistics analysis, correlation analysis and regression analysis method to study the impact of intellectual capital on business performance of information technology, manufacturing and other industry enterprises and concluded: human capital, structural capital and intellectual capital have positive role in promoting the enterprise performance other than structural capital has a negative impact on enterprise performance in manufacturing.Finally, this paper puts forward the Suggestions and countermeasures of intellectual capital management: the information technology industry and other industry enterprises should increase investment in intellectual capital, and attach great importance to human capital and structure capital interaction to promote the improvement of enterprise performance; For manufacturing enterprises should increase investment in human capital and reduce spending on capital structure. For various industries enterprise should be coordinated development of human capital, structural capital and financial capital jointly promote the improvement of enterprise performance.
Keywords/Search Tags:intellectual capital, enterprise performance, intelligence value-added coefficient method, the gem Listed companies
PDF Full Text Request
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